T.C. Memo. 1996-53
UNITED STATES TAX COURT
MAURICE E. HODGKINS AND BARBARA J. HODGKINS, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20551-93. Filed February 14, 1996.
Held: petitioners' rental losses redetermined; held,
further, gain from sale of real property redetermined; held,
further, petitioners are liable for additions to tax under
sec. 6653(a), I.R.C., for 1988, under sec. 6661, I.R.C., for
1988, and for an accuracy-related penalty under sec.
6662(a), I.R.C., for 1989.
Maurice E. Hodgkins and Barbara J. Hodgkins, pro se.
Daniel J. Parent, for respondent.
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